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Specialist accountants for groundworkers.

Groundworkers are among the most reliably CIS-taxed workers in construction. Foundations, drainage, earthworks, utilities installation: these are almost always CIS-registered contracts with a main contractor deducting 20% from every labour payment. The refund opportunity is significant, particularly because groundwork often involves substantial plant hire and materials costs that should be excluded from the deduction base.

20%
Deducted on labour by main contractors
~£2,000
Average first-year CIS refund
55p
Van and car mileage rate from April 2026

What makes groundworkers accounting different.

Plant hire costs and deduction base

When you hire plant (excavators, dumpers, rollers) for a specific job and pass the cost on to the main contractor, that hire cost should be excluded from the CIS deduction base. Similarly, materials (aggregates, concrete, drainage pipes) you supply are excluded. In practice, many main contractors apply the deduction to the full invoice. We check and correct this.

Diesel and running costs for heavy vehicles

If you own or run a tipping lorry, tipper truck or other commercial vehicle, the running costs are allowable expenses against your CIS income. Fuel, insurance, road tax, servicing and finance charges on a commercial vehicle are all deductible. We ensure these are correctly captured.

PPE and safety equipment

Steel-toe boots, hard hats, hi-vis vests, gloves, safety harnesses. PPE required for your work is an allowable expense. Many groundworkers underreport these costs. We include everything that qualifies.

What we do for groundworkers.

CIS refund from start to finish

We review your CIS deduction statements, check the deduction base, calculate all allowable expenses, and submit your Self Assessment claim. For most groundworkers, the refund covers our fee many times over in the first year.

Gross payment status application

If you earn over £30,000 net of materials and plant hire per year, you may qualify for GPS. No more 20% deductions at all. We manage the application and the compliance record.

Limited company structure advice

At higher income levels, a CIS-registered limited company can reclaim deductions in real time via EPS rather than waiting for the annual Self Assessment return. We model the comparison for your situation.

Questions from groundworkers

I hire a plant for specific jobs and charge it on to my client. Is that excluded from CIS?
Generally yes, if the plant hire is a direct cost passed on at cost (not marked up). The key is that it appears on your invoice as a separately identified item and represents the actual hire cost. If the main contractor is applying the 20% deduction to the full invoice including plant hire, they are incorrectly calculating your deduction.
Do I need to file quarterly MTD reports?
If your gross self-employment income exceeds £50,000 from April 2026, you must use MTD-compatible software and file quarterly digital updates. The threshold drops to £30,000 from April 2027. Importantly, the threshold is based on your gross income before CIS deductions, not the net you receive.

Talk to a specialist groundworkers accountant

Book a free call. We will talk through your CIS position, your deduction history and whether there is anything worth changing. No hard sell, no obligation.

Specialist in CIS and construction accounting, not a generalist practice
24-hour response guarantee
Fixed fees, quoted before we start

Book your free call

We respond within 24 hours and store your details securely.